If conservatives were delighted to see the shift in power in Washington on Wednesday, they were probably amazed by what was said by the new governor of New York.

"New York has no future as the tax capital of the nation," Gov. Andrew Cuomo said in his inaugural address on Jan. 1. "Our young people will not stay; businesses will not come; this has to change. Put it simply, the people of this state simply cannot afford to pay more taxes, period."

Cuomo, former state attorney general, was sworn in as the new 56th governor of the Empire State in a private ceremony, Dec. 31. He replaced Gov. David Paterson, who took office in 2008 after former Gov. Eliot Spitzer resigned over a call girl scandal.

"What made New York the Empire State was not a large government complex," Cuomo continued. "It was a vibrant private sector that was creating great jobs in the state of New York."

Cuomo mentioned the word "tax" or "taxes" 21 times during his first speech in office. Most of those references were to criticize them.